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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 7 paragraph 23
Relevant owner: definition and joint tenancy treatment
Schedule 7 paragraph 23 defines who counts as a "relevant owner" for the purpose of calculating the sum of the lower proportions when a chargeable interest is transferred out of a partnership, and clarifies how joint tenancies are treated in that calculation.
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